SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2008 SESSION

  • | print version

HB 849 Land preservation tax credit; taxpayer to give consent when tax credit, etc. has been transferred.

Introduced by: R. Lee Ware, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Income tax; land preservation tax credits.  Specifies when a taxpayer is deemed to give consent regarding certain tax information when a tax credit or other tax attribute has been transferred. The legislation also addresses the statute of limitations, waiver of same, notice requirements, and participation in administrative and judicial remedies regarding any tax attributable to pass-through entity items.


FULL TEXT

HISTORY